| Ex. GOV-006 | Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases', paragraphs (3)-(4), page as read Sept. 26, 2026Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue… | | United StatesLegal authority | Aug. 11, 2004 | | Court filing | Primary source read | |
| Ex. GOV-005 | Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), 'Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act'Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), 'Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid… | | United StatesLegal authority | Mar. 1, 2021 | | Court filing | Primary source read | |
| Ex. GOV-004 | Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration'Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer… | | United StatesLegal authority | Oct. 18, 2023 | | Court filing | Primary source read | |
| Ex. GOV-007 | Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024)Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024) | | United StatesLegal authority | May 14, 2024 | | Court filing | Primary source read | |
| Ex. GOV-008 | Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024)Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024) | | United StatesLegal authority | July 16, 2024 | | Court filing | Primary source read | |
| Ex. GOV-009 | United States' Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment, Doc. 44 (D. Ariz. Jan. 6, 2025)United States' Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment, Doc. 44 (D. Ariz. Jan. 6, 2025) | | United StatesLegal authority | Jan. 6, 2025 | | Court filing | Primary source read | |
| Ex. GOV-001 | Stenson Tamaddon, LLC v. IRS, Doc. 49 (D. Ariz. June 20, 2025), Order on cross-motions for summary judgmentStenson Tamaddon, LLC v. IRS, Doc. 49 (D. Ariz. June 20, 2025), Order on cross-motions for summary judgment | | United StatesLegal authority | June 20, 2025 | | Court filing | Primary source read | |
| Ex. GOV-012 | Order on Cross-Motions for Summary Judgment, Doc. 49 (D. Ariz. June 20, 2025), docket originalOrder on Cross-Motions for Summary Judgment, Doc. 49 (D. Ariz. June 20, 2025), docket original | | United StatesLegal authority | June 20, 2025 | | Court filing | Primary source read | |
| Ex. GOV-003 | IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal" mean...') (added Sept. 14, 2023), page as rendered Sept. 26, 2026IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal"… | | United StatesLegal authority | July 25, 2025 | | Court filing | Primary source read | |
| Ex. GOV-010 | Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1 | | United StatesLegal authority | Sept. 17, 2025 | | Court filing | Primary source read | |
| Ex. GOV-011 | Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1 | | United StatesLegal authority | Jan. 30, 2026 | | Court filing | Primary source read | |
| Ex. GOV-002 | Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion to DismissTri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion… | | United StatesLegal authority | May 28, 2026 | | Court filing | Primary source read | |
| Ex. GOV-013 | United States Court of Appeals for the Ninth Circuit, 2026 and 2027 Court Sessions (sitting dates), 'As of 2/9/2026'United States Court of Appeals for the Ninth Circuit, 2026 and 2027 Court Sessions (sitting dates), 'As of 2/9/2026' | | United StatesLegal authority | | | Court filing | Confirmed from a secondary source | |